An Ecological Analysis of Forest Accounting

ISSN 2578-0336 Research Article

Parashram Jakappa Patil* Symbiosis International India *Corresponding author: Parashram Jakappa Patil, Symbiosis International India Submission: February 15, 2018; Published: August 31, 2018

Abstract It is necessary to make theoretical analysis of various ecological aspects of forest accounting to make further improvement in it. World needs immediate action at theoretical and applied level as far as biodiversity is concerned. Forest accounting to certain extent help to mitigate same problem.

PresentThe main study objective concludes of the that study the is ecological to make ecologicalaspects of analysisforests is of vital forest for accountingproper forest in accountingphysical and system. monetary And terms.absence The of forestspecific accounting objectives made of the impact study onare biodiversity as follows [1]. and To economy. study various ecological parameters of forest accounting [2]. To study significance of ecological features in forest accounting.

Keywords: Forest accounting; Forest valuation; Ecology; Biodiversity; Economics

An Ecological Analysis of Forest Accounting al. [4] they critically examine the natural resource accounting in Introduction theory and practices. The prime aim of the study is an extensive Forests maintain the ecological balance & life-support systems review of the theoretical and applied literature on natural resource which is essential for food production, health as well as overall accounting. They also study the explaining of the economic theory development of human kind. Forests services are invisible have that underpins natural resource accounting, counseling welfare and been not accounted because of its resources values are neglected. sustainability of the policy goals. In the study they present various It is leading big biodiversity loss that may cause to risk of disaster. concept of national income. Parikh [5] pointed out that the natural Statement of the problem resource accounting for soil to estimate costs of soil degradation for India. Blignaut & Hassan [1] have studied natural resource Global concern about forest degradation and depletion is accounting of mineral resources i.e. gold and coal in South Africa. related to two main problems i.e. destruction of the carbon sinks affecting the global climate and extinction of species affecting the Objectives of the Study biodiversity. Therefore, it needs immediate action at theoretical and The main objective of the study is to make ecological analysis applied level. Forest accounting to certain extent help to mitigate same problem. Forest accounting has various dimension and one objectives of the study are as follows: of forest accounting in physical and monetary terms. The specific accounting is complex phenomena involving invisible services of A. To study various ecological parameters of forest of the important dimensions is its ecological classification. Forest ecosystem and conversion of it in economic terms. accounting. Review of literature B. accounting [6]. It has been examined earlier studies on forest accounting To study significance of ecological features in forest to explore various aspects of it. It supports to understand inter Preposition linkages between various factors while making theoretical analysis Ecological features make impact on forests monetary value [7]. of ecological forest accounting. Haripriya et al. [3] they pointed out that to set out and apply a SEEA based methodology to show Research Methodology the true value of forest resources in India’s national as well as The present research is case study of one of the forest rich state accounts. It is focused on four components of value creation district in India i.e. Kolhapur district forest. This district is situated in forest i.e. timber production, carbon storage, fuel wood usage in Western Ghats which is one of the mega biodiversity hubs in the and the harvesting of non-timber forest products. Harries M et world. Its theoretical analysis of various ecological components of

Environ Anal Eco stud Copyright © Parashram Jakappa Patil forest accounting. Present study is mainly depending of secondary C. Net Present Value Method sources of data [8]. D. Discounted Cash Flow Method

Data Collection E. Scholastic Discounted Cash Flow Method Primary data F. Real Option Pricing Methods Present study is not based on primary data hence it does not require to collect it. G. Sensitivity Analysis Secondary Data These parameters would help to make forest accounting to great extent in comprehensive manner. Apart from such parameters Since present study is based on secondary sources of data it there are other parameters also that needs to be consider care such collects in various ways as follows:

A. Published Sources: The researcher collected the data from non-financial parameter. It is really challenging to make forest sources such as Directorate of Economics and Statistics (DES), accounting system have not been developed. Forest accounting accounting since yet there is not comprehensive scientific forest Forest Department Government of Maharashtra, Administrative Report of Forest Department, Forest Survey of India, National is interdisciplinary field involving various discipline such as Sample Survey of organization (NSSO), Central Statistical and physiology [11]. Therefore, this subject brings various economics, finance, sociology, life sciences, mathematics, statistics, organization (CSO) and Books, research papers published in challenges for researchers and policy makers at various stages. the Journals, Articles and different Websites etc. Ecological Analysis of Forest Accounting B. Unpublished Sources: It includes unpublished research The value of forest is depending on its ecological characteristics such as M. Phil dissertation, Ph.D. Thesis and reports. and therefore while making forest accounting ecological C. Topical Scope of Study: Present research work is restricted only to forest accounting. cartographical delineation or regionalization of distinct ecological classification is significant. The Ecological land classification is a D. Analysis of the Study: Present research work made climate conditions, living species, habitats, water resources, and theoretical analysis of various ecological components of forest areas, identified by their geology, topography, soils, vegetation, sometimes also anthropic factors. However, Forest Ecology is the accounting [9]. and ecosystems in forests. The management of forests is known as Forest Accounting scientific study of the interrelated patterns, processes, flora. Fauna forestry, silviculture, and forest management. A forest ecosystem is It provides framework to capture to value of all economic a natural woodland unit consisting of all plants, animals and micro- contribution of forests and how they are linked to economy. There organisms (Biotic components) in that area functioning together are certain parameters uses for the analyzing and keeping of forest with all the non-living physical (abiotic) factors of the environment. resources accounting which are given below [10]. The forest ecosystem is very important. Following is the forests Actual/economic accounts

A. Physical Account ecologicalTrees classification of Kolhapur district [12]. B. Monetary Account It has been in existence for 370 million years. In botany, a tree is a perennial plant with an elongated stem, or trunk, supporting C. Flow Account Financial performance (income and expenditure) and of a tree may be narrower, including only woody plants with branches and leaves in most species. In some usages, the definition ecological classifications secondary growth, plants that are usable as lumber or plants above

A. variety of plant species that have independently evolved a woody a specified height. Trees are not a taxonomic group but include a B. LegalForest Classification Types Wise of Forests trunk and branches to tower above other plants to compete for sunlight. In looser senses, the taller palms, the tree ferns, bananas C. Species Wise and bamboos are also trees. Trees tend to be long-lived, some D. Animal/Fauna Wise reaching several thousand years old [13-16].

E. Forest Product Wise. Source: Forest Department of Kolhapur District. The Table 1

Valuation methods large number. There are various kind of trees are available in forests shows that the Kolhapur district is reach by diversified trees at A. Historical Cost Method of Kolhapur district. It increases prospects of forests. Therefore, it

B. Market Price Method monetary value that become basis for forest accounting [17-20]. is important to protect them. Species of trees are influence forest

Volume -4 Issue - 2 Parashram J P. An Ecological Analysis of Forest Accounting. Environ Anal Eco stud. 4(2). EAES.000581.2018. How to cite this article: 338 DOI: 10.31031/EAES.2018.04.000582

Table 1: Trees in Kolhapur district. 5. Bhandira Colebrookea oppositifolia

Sr. No. Local Name Botanical Name 6. Bhandira Clerodendrum infortunatum 1. Ain/Sadada Terminalia tomentosa 7. Bharati/Hekal Gymnosporia Montana 2. Alu Vangueria spinosa Bohkada /Charbati/ 8. Casearia graveolens 3. Amba Mangifera indica Kirmira 9. Bugdi Ardisia humilis 4. Ambada Spondias mangifera 10. Bukra Strobilanthes sessilis 5. Amberi Nothopegia colebrookiana 11. Dinda/Motha Dinda Leea sambucina 6. Ambat Embelia basaal 12. Dhaiti/Dhayati Leea macrophylla 7. Anjani edule 13. Hesur Woodfordia fruticosa 8. Apta Bauhinia racemosa Climbers: The climbing plant is vital in forest ecology. The 9. Asana, Katak Bridelia retusa Climbing plants are plants which climb up trees and other tall 10. Awala/Aonla Emblica officinalis objects. Many of them are vines whose stems twine round trees and 11. Arjun Terminalia arjuna branches. There are quite several other methods of climbing [23]. 12. Akash neem Millingtonia hortensis Source: Forest Department of Kolhapur District. Table 3 shows 13. Bartondi Morinda tinctoria that there are no of climbing plants available in Kolhapur district. 14. Bakul Mimusops elengi Along with environmental there are commercial importance of 15. Bel Aegle marmelos such plants such as use in gardening and horticulture. It’s a value 16. Bhendi Thespesia populnea addition in forest economics of district. 17. Bherli Mad Caryota urens Table 3: Climbers in Kolhapur district. 18. Bhokar Cordia myxa S. No. Local Name Botanical Name 19. Bhoma Glochidion lanceolarium 1. Alei Dalbergia volubilis 20. Bibla/Bija Petrocarpus marsupium 2. Amgul Elaeagnus latifolia 21. Biba/Bilva Semecarpus anacardium 3. Bhui Kohola/Vidari Kand Ipomaea digitata 22. Bibi/Ran/biba Holigarna grahamii 4. Cane Calamus pseudotenuis 23. Bor Zizyphus jujube 5. Chambuli 24. Bulgi Vitex altissima Bauhinia vahlii 6. Chickni Bridelia stipularis 25. Babhul Acacia Arabica 7. Chillari Caesalpinia mimosoides Shrubs: A shrub is an important component of forests. It is 8. Garambi/Gardal Entada scandens a small to medium-sized woody plant. It is distinguished from a tree by its multiple stems and short height. Plants of many species 9. Ghotvel/Chopchini Smilax zeylanica may grow either into shrubs or trees, depending on their growing 10. Gunj Abrus precatorisus conditions [21]. 11. Jungali miree Piper hookeri Source: Forest Department of Kolhapur District. The Table 12. Kajarvel Strychnos colubrina 2 shows that there are various species of shrubs are available in 13. Kanheri/Borati/Burgi Zizyphus oenoplia Kolhapur district forest. It is providing very valuable input to society. 14. Vilayati vakundi These all shrubs have its contribution in forest economy. There is Cryptolepis grandiflous need to take that monetary contribution in forest accounting of 15. Kali vel/Jungali Kajorne Vitis auriculata district [22]. 16. Kavali Cryptolepis buchanarous

Table 2: Shrubs in Kolhapur district. 17. Khaj Kuhili Mucuna pruriens

Sr. No. Local Name Botanical Name Bamboos

1. Adulsa Adhatoda vasica The Bamboos are the significant crop of agro forestry economy. 2. Ankul/Ankol Strobilanthes heyneanus used for building material, as a food source, and as a versatile raw It has notable economic and cultural significance in society being 3. Bedki/Gudmari Alangium salvifolium product. It has a higher specific compressive strength than wood, 4. Bhamani Gymnema sylvestre [24-26]. brick, or concrete and a specific tensile strength that rivals steel

Volume -4 Issue - 2 How to cite this article: Parashram J P. An Ecological Analysis of Forest Accounting. Environ Anal Eco stud. 4(2). EAES.000581.2018. 339 DOI: 10.31031/EAES.2018.04.000582

Source: Forest Department of Kolhapur District. Table 4 uses such as culinary, medicine, constructions, weapons, food, indicates that there are total 4 kinds of Bamboos species available in textiles, and musical instruments etc. The commercial value of such forest of Kolhapur district. The Bamboos has important commercial inputs enriches the forest accounting at large extent. Table 4: Bamboos in Kolhapur district.

Sr. No. Local Name Botanical Name 1. Chiwa/Huda/Chiwan Oxytenanthera monostigma/ Pseudoxytenanthera ritcheyi 2. Kalak/Padai/Mandgay/Velu/Kanak Bambusa bambos 3. Konda/Managa/Chiwari/Mes Oxytenanthera stocksii/ Pseudoxytenanthera stocksii 4. Shi/Udha/Medar Dendrocalamus strictus

Grasses 23. Vala Andropogon muricatus It means a low, green plant that grows naturally over a lot of the 24. Wavashi Saccharum procerum earth’s surface having groups of very thin leaves that grow close Medical Plants together in large numbers (Oxford dictionary). It is a very common plant consisting of large number of thin, spiky, green leaves that cover the surface of the ground [27]. human history. It’s part of culture and tradition since centuries. The medical plants have been identified and used through in Plants make many chemical compounds that are for biological Source: Forest Department of Kolhapur District. Table 5 functions including defense against insects, fungi and herbivorous shows that there are total 24 different species of grass available in district. It is very helpful to mankind, agriculturally, economically it generates business out of it. Kolhapur district has numerous mammals. The medical plants have huge commercial benefits, and ecologically. It is important source of food for man and animals medical plants in its forests as follows. both. Thus, its contribution needs to measure in monetary value and include in forest accounting. Abrus precatorius, Abutilon indicum, Acacia concinna, Achyranthes aspera var, aspera, Acorus calamus, Adansonia digitata, Table 5: Grasses in Kolhapur district. Aegle marmelos, Alangium salvifolium var, salvifolium, Alsaonia schloaris, Anacardium occidentale, Andrographis paniculata, Sr. No. Local Name Botanical Name Anogeissus latifolia, Artocarpus, heterophyllus, Asparagus racemosus var, javanica, Azadirachta indica, Bacopa monnieri, Balanites 1. Anjan Cenchrus ciliaris aegyptiaca, Baliospermum montanu, Biophytum sensitivum, Bixa 2. Bhalekusal Andropogon tricticeus Orellana, Boerhavia repens var diffusa, Bombax ceiba, Bombyx micranthus, Boswellia serrate, Bridelia retusa, Buchanania 3. Bhongrut Themeda quadrivalvis cochinchinensis, Butea monosperma, Caesalpinia bonduc, Calotropis 4. Boru Sorghum halepense gigantean, C. procera, Careya arborea, Cassia fistula, C, obtusifolia, C. 5. Burghushi Eragrostis tenella tota, Catharanathus roseus, Celastrus paniculatus, Celosia argentea 6. Chikra Eragrostis tremula var, argentea, Centella asiatica, Colocasia esculenta, Convolvulus 7. Chigan chara Panicum prostatum arveensis, Cordia dichotoma, C. gharaf, Costus speciosus, Crateva 8. Dongari gawat Crysopogon Montana adansonii subsp, odora, Crossandra infudibuliformis, Cullen 9. Gondal Andropogon pumils corylifolia, Cuminum cyminum, Curculigo orchioides, Cymbopogon citratus, Cynodon dacthylon, Cyperus rotundus, subsp. Rotundus, 10. Haryali/doob Cynodon dactylon Dendrophthoe falcate var, falcate, Dillenia indiaca, Dioscorea alata, 11. Kunda Ischoemum pilosum D. bulbifera, Dodonea angustifolia, Dolichandrone falcate, Eclipata 12. Kusali Heteropogon contortus prostrate, Elaaeagnus conferta, Embelia ribes, Emblica officinalis, 13. Marvel Dichanthium annulatum Entada rheedei, Ficus amottiana, F. benghalensis, F. callosa, F. carica, 14. Natgras Cyprus rotundus F. racemosa, F. religiosa, Garcinia indiaca, Garuga pinnata, Gloriosa 15. Nilgawat Panicum antidotale superba, Glossocardia bosvallea, Gmelina arborea, Gnidia glauca, , and 16. Phuli/Kodmor Apluda varia Hedyotis herbacea, Helicteres isora, Heliotropium indicum others. 17. Phulera Themeda ciliate 18. Pandhari Kusal Aristida paniculata provide the basis for forest accounting. The medical plants are 19. Sheda Sehima nervosum The identification and commercial valuation of medical plants major component of forest economy. Its increase the monetary 20. Pavana Sehima sulcatum value of entire forest. Infact, there are certain forests are kept only 21. Rosha/Tokhadi Cymbopogon martinl for medical plants. Therefore, collecting information of medical plants, analyzing it, interpreting it and recording it in monetary 22. Shimpi Panicum isachne

value is significant. Volume -4 Issue - 2 Parashram J P. An Ecological Analysis of Forest Accounting. Environ Anal Eco stud. 4(2). EAES.000581.2018. How to cite this article: 340 DOI: 10.31031/EAES.2018.04.000582

Mammals economic contribution of birds is vital and existence of birds is depend on forests. The mammals include the largest animals on the planet, the great whales as well as some of the most intelligent such as Table 7: Avifauna in Kolhapur district. elephants, primates and cetaceans. Sr. No. Local Name Botanical Name Source: Forest Department of Kolhapur District. Table 6 shows that there are various species of mammals are available in 1. Little Grebe Podiceps ruficollis district. It has direct contribution in human society and economy. For instance, domestic mammals form a large part of the livestock 2. Little Cormorant Phalacrocoras niger raised for meat across the world. It is commonly used in agriculture 3. Dater Anhinga rufa and allied activities. Forests is crucial component for existence of 4. Grey Heron Ardea cinerea such mammals. The economic contribution of such mammals has linkages with forests. 5. Purple Heron Ardea purpurea

Table 6: Mammals in Kolhapur district. 6. Pond Heron Ardea gravii

Sr. No. Local Name Botanical Name 7. Cattle Egret Babulcus ibis

1. Bonnet Macaque Macaca radiate 8. Large Egret Ardea alba 2. Common Langur Preshbytis entelhus 9. Smaller Egret Egretta intermedia 3. Tiger Panthera tigris 10. Little Egret Egretta garzetta 4. Panther Panthera pardus 11. Night Heron Nycticoras nycticorax 5. Leopard cat Felis bengalensis 12. Little Bittern Ixobrychus minutus 6. Jungal cat Felis chaus 13. Yellow Bittern 7. Desert cat Felis libyca Ixobrychus sinensis 8. Small Indian Civet Viverricula indica 14. Painted Stock Mycteria leucocphala

9. Common Plam civet Paradoxurus hermaphroditus 15. Openbill Stork Anastomus oscitans 10. Common mongoose Herpestes edwardsi 16. Whitenecked Stock Ciconia episcopus 11. Striped Hyena Hyaena hyaena 17. Lesser Adjutant Leptptilos javanicus 12. Wolf Canis lupus 13. Jackal Canis aureus Crocodile 14. Indian Fox Vulpes bengalensis The Crocodiles (subfamily Crocodylinae) or true crocodiles are 15. Indian Wild Dog Cuon alpinus large aquatic reptiles that live throughout the tropics in Africa, Asia, 16. Sloth bear Melursus ursinus the Americas and Australia. 17. Common Otter Lutra lutra Source: Forest Department of Kolhapur District. Table 8 shows 18. Moles Talpa micrura that the crocodile is also found in forest of Kolhapur district. The 19. Indian Tree Shrew Anathana ellioti Crocodiles play very important role in the river ecosystem to ensure that river. These invisible ecosystem services in monetary 20. Slender Loris Loris tardigradus value needs to be taken into consideration. 21. Flying Fox Pteropus giganteus 22. Fulvous Fruit-Bat Rousettus leschenaulti Table 8: Crocodile in Kolhapur district. 23. Short-Nosed Fruit Bat Cynopterus sphinx Sr. No. Local Name Botanical Name 24. Indian Pipistrelle Pipistellus coromandra 25. Painted Bat Krivoula picta 1 Mugger Crocodylus palustris

Avifauna Herpetofauna The birds or the kinds of birds of a region, period or The reptiles and amphibians of a particular region, habitat, or geological period. The Table 9 talks about Herepetoauna of Kolhur Birds are essential element of ecology. district. environment. In simple word birds of a specific region or period. Source: Forest Department of Kolhapur District. Table 7 Source: Forest Department of Kolhapur District. Table 9 reveals indicates that there are bird’s species available in forest of Kolhapur that there are different species available in forest of Kolhapur district. It is essential component of ecology and food chain. They such as food, business, pollination, fertility, pest control, rodent district. Birds has providing very essential benefits to human being provide numerous invisible services to protection of ecology. control, communication, company, and games, etc. Therefore,

Volume -4 Issue - 2 How to cite this article: Parashram J P. An Ecological Analysis of Forest Accounting. Environ Anal Eco stud. 4(2). EAES.000581.2018. 341 DOI: 10.31031/EAES.2018.04.000582

Table 9: Herpetofauna in Kolhapur district. Agamids The Agamidae is a family of over 300 species of iguanian lizards Sr. no Local Name Botical Name indigenous to Africa, Asia, Australia, and a few in Southern Europe. 1 Barhminy Wrom Snake Ramphotyphlops braminus Many species are commonly called dragons or dragon lizards. 2 Beaked Wrom Snake Grypotyphlops acutus Source: Forest Department of Kolhapur District. Table 12 3 Large Scaled Shieldtail Uroppeltis macrolepis macrolepis reveals that there are total 4 Agamids species found in Kolhapur 4 Indian Rock Python Python molurus molurus forest. Agamids is important for ecosystem balance and its diversity.

5 Common Sand Boa Gongylophis conicus Table 12: Agamids in Kolhapur district. 6 Red Sand Boa Eryx johnii 7 Common Trinket Snake Coelusognath Helena Helena Sr. No. Local Name Botanical Name

8 Montane Trinket Snake Coelusognath Helena monticollaris 1 Common Garden Lizard Calotes versicolor 9 Indian Rat Snake Ptyas mucosa 2 Forest Calotes Calotes rouxi 10 Banded Racer Argyrogena fasciolata 3 Southern Green Calotes Calotes calotes 4 Fan-throated Lizard Turtle Sitana ponticeriana Chameleons birds, and mammals. Like other amniotes, turtles breathe air and Chameleons or chamaeleons (family Chamaeleonidae) are a The Turtles are classified as amniotes, along with other reptiles, do not lay eggs underwater, although many species live in or around distinctive and highly specialized clade of old world lizards with water. 202 species described as of June 2015. These species come in a Source: Forest Department of Kolhapur District. Table 10 shows range of colors, and many species can change colors (Table 13). that there are total 6 species of turtle available in Kolhapur district Table 13: Chameleons in Kolhapur district. forest. Turtles play an important role in the ecology and well-being of coastal and open ocean environments. It is essential for healthy Sr. No. Local Name Botanical Name 1 Indian Chmeleon Chamaeleon zeylanicus Tableecosystem. 10: ItTurtle has biological, in Kolhapur cultural district. and economic significance. Source: Forest Department of Kolhapur District. In Kolhapur forest chameleons is also found. Chameleons can vary their Sr.No. Local Name Botanical Name coloration and pattern through combinations of pink, blue, red, 1 Black Turtle Melanochelys trijuga orange, green, black, brown, light blue, yellow, turquoise, and 2 Indian Mud Turtle Lissemys punctata purple. It is important features of nature’s diversity. 3 Brahminy River Turtle Lissemys punctate punctata Skinks 4 Indian Flap-shell Turtle Lissemys punctate granosa Skinks are lizards belonging to the family Scincidae and the Peninsular Flap-Shell infraorder scincomorppha. With more than 1,500 described 5 Lissemys punctate granosa Turtle species. The Scincidae is one of the most diverse families of lizards. 6 Indian Soft-Shell Turtle Aspideretes ganeticus Source: Forest Department of Kolhapur District. Table 14 Gecko shows that their skinks species also available in Kolhapur forest. The Geckos are lizards belonging to the infraorder Gekkota, Various species occur in ecosystems ranging from deserts and found in warm climates throughout the world. Geckos are unique mountains to grasslands. among lizards in their vocalizations. Table 11 shows that there are Table 14: Skinks in Kolhapur district. 4 species of Gecko available in Kolhapur district forest. Geckos are reptiles with unique and interesting features and play an important Sr. No. Local Name Botanical Name role in maintaining a balanced ecosystem. 1 Brahminy Skink Mabuya carinata Table 11: Gecko in Kolhapur district. 2 Little Skink Mabuya macularia 3 Snake Skink Lygosoma punctatus Sr. No. Local Name Botanical Name Monitor Lizard 1 Northen House Gecko Hemidactulus flaviviridis Table 15: Monitor Lizard in Kolhapur district. 2 Brook’s Gecko Hemidactylus brookii

3 Termite Hill Gecko Hemidactylus triedrus Sr. No. Local Name Botanical Name

4 Rock Gecko Hemidactylus maculatus 1 Common Indian Monitor Varanus bengalensis

Volume -4 Issue - 2 Parashram J P. An Ecological Analysis of Forest Accounting. Environ Anal Eco stud. 4(2). EAES.000581.2018. How to cite this article: 342 DOI: 10.31031/EAES.2018.04.000582

Monitor lizard is the common name of several large lizard species, comprising the genus Varanus (Table 15). element of the food chain and are prey for birds, bats and other environment and healthy ecosystems. Butterflies are an important insectivorous animals. Source: Forest Department of Kolhapur District. Monitor lizards Table 18: Butterflies in Kolhapur district. eaten for the relief of rheumatic pain, abdominal fat is used as a is useful. It is used for a variety of medical purposes. The flesh is salve for skin infections, oil and fat are used to treat hemorrhoids or Sr. No. Local Name Botanical Name chronic pain, and the oil is used as an aphrodisiac lubricant. 1 Twany Coaster Acraea violae Toads 2 Blue Tiger Tirumal limniace exoticus 3 Common Crow It is a common name applied to certain frogs, especially of the Eploea core core Tirumala septentrionis drav- family Bufonidae that are characterized by dry, leathery skin, short 4 Dark Blue Tiger idarum legs, and parotid glands (Table 16). 5 Glassy Blue Tiger Parantica aglea aglea Table 16: Toads in Kolhapur district. 6 Malabar Tree Nymph Idea malabarica 7 Plain Tiger Danaus chrisisppsu chrisisppsu Sr. No. Local Name Botanical Name 8 Banded Angle Danaus genutia genutia 1 Common Indian Toad Bufo melanostictus 9 Brown Awi Odontoptilum angulata angulata 2 Marbled Toad Bufo stomaticus 10 Common Banded Awl Badamia exclamationis Source: Forest Department of Kolhapur District. Toads are 11 Common Spotted Flat Hasora chromus chromus important to the ecology and to humans. Toads provide important 12 Dark Palm Dart Celaenorrhinuus leucocera values for ecosystems and for human beings ecologically, they 13 Golden Angle Telicota ancila bambusae are important in food chains. Toads also serve as indicators of 14 Indian Palm Bob Caprona ransoneetta potiphera environmental health. 15 Indian Skipper Suastus gremius gremisus Frogs 16 Malabar Flat Spialia galba galba A frog is any member of a diverse and largely carnivorous group 17 Banded Blue Pierrot Celaenorrhinus ambarreesa of short-bodied, tailless amphibians composing the order Anura. 18 Bright Bauul Blue Discolampa ethion vavasanus Forest Department of Kolhapur District. Table 17 Source: Moths shows that there are total 10 species of Frogs available in Kolhapur

belonging to the order lepidopeera. Most lepidopterans are moths; Moths comprise a group of insects related to butterflies, district. The frogs provide essential benefit to human being such as and there are thought to be approximately 160,000 species of moth, Tablemedical 17: advances, Frogs food,in Kolhapur filter drinking district. water etc. many of which are yet to be described. Most species of moth are nocturnal but there are also crepuscular and diurnal species. Table Sr. No. Local Name Botanical Name 19 belongs to Moths of Kolhapur forest. 1 Bush Frog Philautus sp Source: Forest Department of Kolhapur District. Table 19 2 Common Tree Frog Polypedates maculatus shows that 19 Kolhapur forest has 6 various species of moths. It is 3 Skittering Frog Rana cyanophlyctis major part of our biodiversity and play vital roles in the ecosystem, 4 Indian Pond Frog Rarisna hexadactylus affecting many other types of wildlife. 5 Indian Bull Frog Rana tigerina Table 19: Moths in Kolhapur district. 6 Indian Cricket Frog Rana limnocharis 7 Fungoid Frog Rana malabarica Sr. No. Local Name Botanical Name

8 Bicoloured Frog Rana curtipes 1 Moon Moth ------9 Golden Frog Rana aurantiaca 2 Owlet Moth ------10 Indian Burroowing Frog Rana breviceps 3 Bee Hawk Moth ------Butterflies 4 Monkey Moth ------5 Atlas Moth ------symbolizing personal transformation. Table 18 talks about different The butterfly is one of the most emblematic totem animals 6 Tussar Silk Moth ------butterfly’sSource: species Forest in DepartmentKolhapur forest. of Kolhapur District. Table 18 Insects Insects are a class of invertebrates within the arthropodphylum that have a chitinous exoskeleton, a three-part body (head, thorax reveals that there are total 75 various species of butterflies available in Kolhapur forest. Butterflies are indicators of a healthy Volume -4 Issue - 2 How to cite this article: Parashram J P. An Ecological Analysis of Forest Accounting. Environ Anal Eco stud. 4(2). EAES.000581.2018. 343 DOI: 10.31031/EAES.2018.04.000582

Environ Anal Eco stud Copyright © Parashram Jakappa Patil and abdomen), three pairs of jointed legs, compound eyes and one insects. Some arachnids are pests, such as ticks and mites, but most pair of antennae. Table 20 related to Insects in Kolhapur district.

Source: Forest Department of Kolhapur District. Table 20 Conclusionare beneficial and should be protected. shows that 13 species of insects are available in Kolhapur forest. Insects are very important as primary or secondary decomposers. Without insects to help break down and dispose of wastes, dead In forests valuation ecological features of forest is significantly animals and plants would accumulate in our environment and it influence forests monetary value. Hence it is inevitable that to would be messy indeed. Insects are underappreciated for their role forest has tremendous ecological inputs that increase value of make detailed ecological classification of forests. Kolhapur district in the food web. Insects are important in nature to help keep pest forests. There are 20 ecological characteristics of Kolhapur forests populations (insects or weeds) at a tolerable level. Frogs, Toads, Lizard, Skinks, Avifauna, Crocodile, Shrubs, Grasses, such as Trees, Mammals, Arachnids, Insects, Moths, Butterflies, Table 20: Insects in Kolhapur district. Bamboos, Medical plants, Climber, Herpetofauna, Agamids, Gecko, Turtle, Chameleons and its various species. These ecological Sr. No. Local Name Botanical Name elements enrich Kolhapur forests value in greater extent. Ecological

1 Sick Insect Vespa orientalis 2 Hornet Wasp Teratodes monticollis diversified forests have more monetary value because it provides accounting analysis of ecological elements of forest is essential. 3 Hooded Grass Hopper ------diversification in output of forests. Therefore, in making of forest Being hilly region Kolhapur forests has scope for agro forestry 4 Painted Grass Hopper ------practices such as cashew cultivation and mango cultivation. Agro 5 Praying Mantis ------forestry practices largely increases the prospects of Kolhapur 6 Leaf Insects ------7 Tortoise Shelled Beetle ------and to mitigate risk of disaster. forests. Forest accounting is helping to identified biodiversity loss 8 Dragon Fly ------References 9 Damsel Fly ------1. Blignaut JN, Hassan RM (2001) A natural resource accounting analysis 10 Leopard Beetle ------of the contribution of mineral resources to sustainable development 11 Bombardial Bettle ------in South Africa. South Africa Journal of Economic and Management Sciences, Supplementary Series 3: 39. 12 Long Horned Beetle ------2. CGMA (2014) Rethinking the value chain. Accounting for Natural Capital 13 Spittle Bug ------in the Value Chain, World Congress of Accountant, London, pp. 1-16. Arachnids 3. Haripriya GS (2003) Integrating forest resource into the system of national accounts in Maharashtra, India. Environment and Development Arachnids are a class (Arachnida) of joint legged invertebrate Economics 5(1): 143-156. animals (arthropods), in the subphylum Chelicerata. All arachnids 4. Harries M, Fraser I (2002) Natural resource accounting in theory and have eight legs, although the front pair of legs in some species has practice: a critical assessment. The Australian Journal of Agricultural converted to a sensory function, while in other species, different and Resource Economics 46(2): 139-192. appendages can grow large enough to take on the appearance 5. Parikh K, Ghosh V (1995) Natural resource accounting form soils: of extra pairs of legs. Table 21 belongs to Arachnids in Kolhapur towards an empirical estimation of cost of soil degradation for india, district. Indira Gandhi Institute of Development Research (IGIDR), Bombay, p. 22. 6. Directorate of Economics and Statistics (DES), Planning Department, Table 21: Arachnids in Kolhapur district. Govt. of Maharashtra, India.

Sr. No. Local Name Botanical Name 7. Elmqvist T, Tuvendal M, Krishnaswamy J, Hylander K (2011) Managing of trade off in ecosystem services. The United Nations Environment 1 Scorpion ------Programme, Printing: Publishing Services Section, UNON, Nairobi- 2 Harvestmen ------Kenya, pp. 1-17. 3 Ticks and Mites ------8. Eliasch Review (2008) Climate change: Financing global forests, Earthscan Dunstan House 14a St Cross St London EC1N 8XA UK. 4 Whipscorpion ------5 Spiders ------9. Global Forest Resource Assessment (2010) Food and agriculture organization of the united nation (2011), FAO Forestry Paper, Rome, 6 Speckled Band Four leg ------Italy 163: 12-13.

7 Banded Four leg ------10. India state of Forest Report (2011) Forest Survey of India (FSI)-2011, 8 Giant Wood Spider ------Ministry of Environment and Forests, India, pp. 4-5. 9 Black Wood Spider ------11. INTOSAI Working Group on Environmental Auditing C/O The Netherlands Court of Audit (1998), Natural Resource Accounting. Source: Forest Department of Kolhapur District. Table 21 reveals that there are total 20 kind of species of Arachnids are 12. Jordon SJ, Hayes Sharon E, Yoskowitz D, Smith LM, Summers J, et al. (2010) Accounting for natural resources and environmental available in Kolhapur forest. The arachnids play an important sustainability: linking ecosystem services to human well-being. Environ role in limiting the size of other arthropod populations, especially Sci Technol 44(5): 1530-1536.

Volume -4 Issue - 2 Parashram J P. An Ecological Analysis of Forest Accounting. Environ Anal Eco stud. 4(2). EAES.000581.2018. How to cite this article: 344 DOI: 10.31031/EAES.2018.04.000582

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Volume -4 Issue - 2 How to cite this article: Parashram J P. An Ecological Analysis of Forest Accounting. Environ Anal Eco stud. 4(2). EAES.000581.2018. 345 DOI: 10.31031/EAES.2018.04.000582